1.audit 审计 YXE?b@W"
2.attestation 鉴证 MhMY"bx8
3.credibility 可信赖程度 A/n-.ci
4.audit of financial statements 财务报表审计 +2%ih!
5.agreed-upon procedures 执行商定程序 z-<091,
6.high levels of assurance 高水平保证 gL%%2 }$
7.compilation 编制 06@^knm
8.reliability 可靠性 ]h4^3
9.relevance 相关性 C^ngdba\
10.professional skepticism 职业谨慎 tL0<xGI5^
11.objectivity 客观性 =zw=Jp
12. professional competence 专业胜任能力 ,~^0AtLv
13.Senior/CPA-in-charge 项目经理 VwfeaDJw
14.audit engagement letter 业务约定书 i#/,Q1yEn
15.recurring audit 连续审计 4]L5%=atn
16.the client 委托人 qEvHrsw},
17.change CPA 更换注册会计师 6"@+Jz
18.the existing CPA 现任注册会计师 DG&
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19.the successor CPA 后任注册会计师 R=uzm=&nR
20.the preceding CPA前任注册会计师 C!KxY/*Px
21.issue the audit report 出具审计报告
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22.expert 专家 e~#;ux
23.the board of directors 董事会 [RtTi<F^
24.knowledge of the entity‘ s business 了解被审计单位情况 "YU<CO;4VV
25.assess material misstatement risks评估重大错报风险 P{YUW~
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 @<]sW*s
27.a general knowledge of —— 初步了解―――的情况 GT$.#};u
28.a more knowledge of—— 进一步了解的情况 O$QtZE61
29.the prior year‘s working papers 以前年度工作底稿 ^0A}iJL
30.minutes of meeting 会议纪要 r
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31.business risks 经营风险 H4%2"w6|!
32.appropriateness 适当性 ~JjL411pG
33.accounting estimate 会计估计 YyOPgF] M
34.management representations 管理层声明 C:S*juK
35.going concern assumption 持续经营假设 7.7aHt0
36.audit plan 审计计划 B|%(0j8
37.significant audit areas 重点审计领域 cj
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38.error 错误 r)Q/YzXx*
39.fraud舞弊 ? yL3XB>
40.modified or additional procedures 修改或追加审计程序 Y,1ZvUOB
41.misappropriation of assets 侵占资产 uw'>tb@
42.transactions without substance 虚假交易 USF9sF0l
43.unusual pressures 异常压力 y $,K^f
44.the suspected noncompliance 涉嫌存在违法行为 }xZR`xP(
45.materialiy 重要性 i?+ZrAx>
46.exceed the materiality level 超过重要性水平 ZL!,s#
47.approach the materiality level 接近重要性水平 "R8: s
48.an acceptably low level 可接受水平 +Sz%2Q
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ;U7o)A;
50.misstatements or omissions 错报或漏报 R]{zGFnx
51.aggregate 总计 0,1x-
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52.subsequent events 期后事项 |
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53.adjust the financial statements 调整财务报表 )`,||sQ
54.perform additional audit procedures 实施追加的审计程序 WiDl[l"{9
55.audit risk 审计风险 G- _h 2
56.detection risk 检查风险 L{;Sc_
57.inappropriate audit opinion 不适当的审计意见 Y
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58.material misstatement 重大的错报 71euRIW'5
59.tolerable misstatement 可容忍错报 NifD
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60.the acceptable level of detection risk 可接受的检查风险